Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/358
Appears in Collections:Marketing and Retail eTheses
Title: Market orientation and accounting information - a product-level study
Authors: Inglis, Robert M.
Supervisor(s): Roslender, Robin
Keywords: Market orientation,
Accounting
Customers
Competitors
Product attributes
Issue Date: 2005
Publisher: University of Stirling
Abstract: From the early 1990’s, both the marketing and accounting disciplines have reported insightful and similar developments. In seeking to define and measure the marketing concept, research on ‘market orientation’ has highlighted the need for organization-wide information and action on customers and competitors. In accounting, research into ‘strategic management accounting’ has also emphasised the need for customer and competitor information in management decision-making. Given the common and interdisciplinary nature of the extant research in marketing and accounting, a theoretical framework is developed in this thesis for examining market orientation and accounting information linkages at a product-level. The subsequent undertaking and detailed analysis and description of an organisational case-study suggests that the inclusion of a number of variables into the initial theoretical framework would provide a more robust and practice-orientated model for examining market orientation and accounting information. Product-attribute level measures of customer- and competitor-orientation are developed from the case-study and the effectiveness of a market-orientation in facilitating the satisfaction of customer needs at a profit to the firm is questioned where there is an absence of market-orientated accounting information.
Type: Thesis or Dissertation
URI: http://hdl.handle.net/1893/358
Affiliation: Stirling Management School
Management Education Centre

Files in This Item:
File Description SizeFormat 
Microsoft Word - Whole MPhil.pdfMain thesis without appendices1.02 MBAdobe PDFView/Open
Appendices Mac thesis.pdfAppendices8.86 MBAdobe PDFView/Open


This item is protected by original copyright



Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.